This document has not been cited yet.

1. Alexander, D. (2007). Globalisation of accounting standards: a UK perspective. Globalisation of accounting standards, 46-63.
   Paper not yet in RePEc: Add citation now
   
2. Alexander, D. (2012). Recent history of fair value. In The Routledge companion to fair value and financial reporting (pp. 85-104). Routledge.
   Paper not yet in RePEc: Add citation now
   
3. Alibhai S., Bakker, E., & Balasubramanian, T. V. (2019). Interpretation and application of IFRS standards. Wiley.
   Paper not yet in RePEc: Add citation now
   

4. Bao D., Lee J., & Romeo, G. (2010). Comparison on selected ratios between IFRS and US GAAP companies, Journal of Financial Reporting and Accounting, 8(1), 22-34. https://doi.org/10.1108/19852511011055925 Barker, R., & McGeachin. (2015). An Analysis of Concepts and Evidence on the Question of Whether IFRS ijbm.ccsenet.org International Journal of Business and Management Vol. 15, No. 7; 2020 Should be Conservative. Abacus, 51(2), 169-207. https://doi.org/10.1111/abac.12049 Barker, R., & Schulte, S. (2017). Representing the market perspective: Fair value measurement for non-financial assets, Accounting, Organisations and Society, 56, 55-67. https://doi.org/10.1016/j.aos.2014.12.004 Barker, R., & Teixera, A. (2018). Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15(2), 153-166. https://doi.org/10.1080/17449480.2018.1476771 Barry, J., Kuykendall, K., & McClements, T. (2009). The Uncertain Future of LIFO. New York: Price Waterhouse Coopers LLP.

5. Barth, M. E. (2014). Measurement in financial reporting: The need for concepts, Accounting Horizons, 28(2), 331-352. https://doi.org/10.2308/acch-50689 Baudot, L. (2018). On commitment toward knowledge templates in global standard setting: The case of the FASB‐IASB Revenue Project. Contemporary Accounting Research, 35(2). 657-695. https://doi.org/10.1111/1911-3846.12396 Bedford, N. M., & McKeown, J. C. (1972). Comparative analysis of net realizable value and replacement costing.
   Paper not yet in RePEc: Add citation now
   

6. Camfferman, K., & Zeff, S. A. (2018). The challenge of setting standards for a worldwide constituency: Research implications from the IASB’s early history. European Accounting Review, 27(2). 289-312. https://doi.org/10.1080/09638180.2017.1296780 Coffee, D., Roig, R., Lirely, R., & Little, P., (2010). The materiality of LIFO accounting distorsion on liquidity measurements. Journal of Finance and Accountancy, 2(1), 1-12.

7. Cushing, B. E., & LeClere, M. J. (1992). Evidence on the determinants of inventory accounting policy choice. The Accounting Review, 67(2), 355-366.
   Paper not yet in RePEc: Add citation now
   
8. Daraghma Z., (2018). Expectation Gap in Applying the Ias 2 [Inventories]: Evidence from Palestine. Academy of Accounting and Financial Studies Journal, 22(2), 1-16.
   Paper not yet in RePEc: Add citation now
   

9. De Luca, F., & Prather-Kinsey, J. (2018). Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the US Journal of Management and Governance, 22(3), 501-534. https://doi.org/10.1007/s10997-018-9409-9 Deloitte. (2019). Key differences between USS GAAP and IFRS Standards Inventories.

10. Dopuch, N., & Pincus, M. (1988). Evidence choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research, 26(1), 28-59.

11. Edwards, E. O. (1975). The state of current value accounting. The Accounting Review, 50(2), 235-245.
    Paper not yet in RePEc: Add citation now
    
12. EY. (2019). International GAAP 2019, Generally Accepted Accounting Principles under IFRS. Ernst & Young.
    Paper not yet in RePEc: Add citation now
    
13. Falkenstein, A., & Weil, R. L. (1977). Replacement cost accounting: What will income statements based on the SEC disclosures show?—Part I. Financial Analysts Journal, 33(1), 46-57.
    Paper not yet in RePEc: Add citation now
    
14. Flood, J. M. (2019). GAAP 2019: Interpretation and Application of Generally Accepted Accounting Principles. Chapter 23: ASC 300, Inventory.
    Paper not yet in RePEc: Add citation now
    
15. Gee, K. P., & Peasnell, K. V. (1976). A pragmatic defence of replacement cost. Accounting and Business Research, 6(24), 242-249.
    Paper not yet in RePEc: Add citation now
    

16. Giganti, G. (1990). Criteria of inventory pricing. Engineering Costs and Production Economics, 19, 175-181.

17. Gray, D. (2013). IFRS and US GAAP convergence progressing: As taxpayers voluntarily stop using LIFO.
    Paper not yet in RePEc: Add citation now
    
18. Henry, E., & Holzmann, O. J. (2010). LIFO costing for inventory: A key area of non-convergence. Journal of Corporate Accounting & Finance, 21(5). 73-78. https://doi.org/10.1002/jcaf.20615 Horngren, C. T. (1965). How Should We Interpret the Realization Concept? The Accounting Review, 40(2), 323.
    Paper not yet in RePEc: Add citation now
    
19. Houmes, R., Dickins, D., & O’Keefe, R. (2012). New evidence on the incremental information content of earnings reported using the LIFO inventory method. Advances in Accounting, 28(2), 235-242. https://doi.org/10.1016/j.adiac.2012.09.005 Husband, G. R. (1940). First-in, Last-out Method of Inventory Valuation. The Accounting Review, 15(2), 190-196.
    Paper not yet in RePEc: Add citation now
    
20. IASB. (2011). IFRS 12, Fair Value Measurement. International Accounting Standard Board.
    Paper not yet in RePEc: Add citation now
    
21. ijbm.ccsenet.org International Journal of Business and Management Vol. 15, No. 7; 2020 Reineking, C., Chamberlain, D. H., Rudolph, H. R., Smith, L. M. (2012). An examination of inventory costing convergence under generally accepted accounting principles and international financial reporting standards. Journal of International Business Research: 1-21.
    Paper not yet in RePEc: Add citation now
    
22. Ijiri, Y., & Jaedicke, R. K. (1966). Reliability and objectivity of accounting measurements. The Accounting Review, 41(3), 474-483.
    Paper not yet in RePEc: Add citation now
    
23. Ijiri, Y., & Noel, J. (1984). A reliability comparison of the measurement of wealth, income, and force. Accounting Review, 52-63.
    Paper not yet in RePEc: Add citation now
    

24. International Business & Economics Research Journal, 12(4), 451-456. https://doi.org/10.19030/iber.v12i4.7743 Gray, D., & Ehoff, Jr. C. (2014). Lower of cost or market inventory valuation: IFRS versus US GAAP. Journal of Business and Economic Research, 12(1), 19-22. https://doi.org/10.19030/jber.v12i1.8372 Guenther, D. A., & Sansing, R. C. (2012). Unintended Consequences of LIFO Repeal: The Case of the Oil Industy. The Accounting Review, 87(5), 1589-1602. https://doi.org/10.2308/accr-50194 ijbm.ccsenet.org International Journal of Business and Management Vol. 15, No. 7; 2020 Harris, P., & Ananthanarayanan, U. (2019). Inventory Costing: A comprehensive case study. Review of business & finance studies, 10(1), 15-24.

25. Jennings, R., Simko, P. J., & Thompson II, R. B. (1996). Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet? Journal of Accounting Research, 34(1), 85-109.

26. Jones, S. (2015). The Routledge companion to financial accounting theory. New York: Routledge.
    Paper not yet in RePEc: Add citation now
    
27. Lee, T. (1974). Income and Value measurement (3rd ed.). International Thomson Business Press.
    Paper not yet in RePEc: Add citation now
    
28. Leone, M. (2010). Sucking the LIFO Out of Inventory. CFO Magazine. Retrieved from http://www.cfo.com/article.cfm/14508745?f=singlepage Li, J., & Sun, M. Y. Y. (2016). LIFO distorsions in the manufacturing industry. Accounting and finance research 5(1), 191-201. https://doi.org/10.5430/afr.v5n1p191 Lin, S., Riccardi, W., Wang, C., Hopkin, P. E., & Kabureck, G. (2018). Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 6(2), 588-628. https://doi.org/10.1111/1911-3846.12475 Littleton, A. C. (1952). Significance of invested cost. The Accounting Review, 27(2), 167-173.
    Paper not yet in RePEc: Add citation now
    
29. Littleton, A. C. (1953). [Limitations on the significance of invested cost]: A reply. The Accounting Review, 28(1), 8-11.
    Paper not yet in RePEc: Add citation now
    

30. Magnan M., Menini, A., & Parbonetti, A. (2015). Fair value accounting: information or confusion for financial markets? Review of Accounting Studies, 20(1), 559-591.

31. May, G. O. (1952). Limitations on the significance of invested cost. The Accounting Review, 27(4), 436-440.
    Paper not yet in RePEc: Add citation now
    
32. Myers, J. H. (1959). The critical event and recognition of net profit. The Accounting Review, 34(4), 528-532.
    Paper not yet in RePEc: Add citation now
    
33. Nobes, C. W. (2005). Rules-based standards and the lack of principles in accounting. Accounting Horizons, 19(1), 25-34. https://doi.org/10.2308/acch.2005.19.1.25 Onyekwelu, O. L., & Boniface, V. U. (2014). Effects of IFRS Adoption on Inventory Valuation and Financial Reporting in Nigeria. European Journal of Business and Management, 6(8), 29-34.
    Paper not yet in RePEc: Add citation now
    

34. Penman, S. H. (2007). Financial reporting quality: is fair value a plus or a minus? Accounting and business research, 37(sup1), 33-44. https://doi.org/10.1080/00014788.2007.9730083 Penner, J., Kreuze, J., Langsam, S. (2016). analysis of simplification of accounting initiative for inventory and update of other simplification proposals. The Journal of Corporate Accounting & Finance, 27(4), 9-12. https://doi.org/10.1002/jcaf.22155 Popoff, B. (1974). The Informational Value of Replacement Cost Accounting in External Company Reports, in Accounting and Business Research, Winter 1974.

35. Pw, C. (2019b). IFRS and US GAAP: similarities and differences. Price water house coopers.
    Paper not yet in RePEc: Add citation now
    
36. Shanklin, S. B., Hunter, D. R., & Ehlen, C. R. (2011). A Retrospective View of the IFRS Conceptual Path and Treatment Of Fair Value Measurements In Financial Reporting. Journal of Business & Economics Research, 9(3), 23-28. https://doi.org/10.19030/jber.v9i3.4126 Simeon, E. D., & John, O. (2018). Implication of choice of inventory valuation methods on profit, tax and closing inventory. Account and Financial Management Journal, 3(7), 1639-1645.
    Paper not yet in RePEc: Add citation now
    
37. Sterling, R. R. (1981). Costs (historical versus current) versus exit values. Abacus, 17(2), 93-129.
    Paper not yet in RePEc: Add citation now
    
38. Street, D. L., & Gray, S. J. (1999). How wide is the gap between IASC and US GAAP? Impact of the IASC comparability project and recent international developments. Journal of International Accounting, Auditing and Taxation, 8(1), 133-164.
    Paper not yet in RePEc: Add citation now
    
39. Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of management review, 20(3), 571-610.
    Paper not yet in RePEc: Add citation now
    

40. The Accounting Review, 47(2). 333-338 Biddle, G. C. (1980). Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy. Journal of Accounting Research, 18, 235-280.

41. Walton, P. (2012). The Routledge companion to fair value and financial reporting. Routledge.
    Paper not yet in RePEc: Add citation now
    
42. Walton, P., & Aerts, W. (2006). Global financial accounting and reporting: principles and analysis. Cengage Learning EMEA. Copyrights Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).
    Paper not yet in RePEc: Add citation now
    

1. The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS. (2025). Lin, Steve ; Pownall, Grace ; Sawani, Assma ; Wang, Changjiang.
   In: Review of Accounting Studies.
   RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09851-7.

   Full description at Econpapers || Download paper

2. Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation. (2024). Kunkel, Tessa ; Thiemann, Matthias ; Friedrich, Jan.
   In: Accounting, Organizations and Society.
   RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368224000266.

   Full description at Econpapers || Download paper

3. Auditing Accounting Practices: A Critical Review of Current Practices and Emerging Issues. (2024). Adeboye, Elisha.
   In: Journal of Artificial Intelligence General science (JAIGS) ISSN:3006-4023.
   RePEc:das:njaigs:v:6:y:2024:i:1:p:26-38:id:220.

   Full description at Econpapers || Download paper

4. Interpreting IFRS: The Evolving Role of Agenda Decisions. (2024). Ramassa, Paola ; Quagli, Alberto.
   In: Abacus.
   RePEc:bla:abacus:v:60:y:2024:i:2:p:205-235.

   Full description at Econpapers || Download paper

5. Tax authority monitoring and corporate information disclosure quality in China. (2023). Tao, Yunqing ; Ye, Yongwei ; Zeng, Lin ; Yun, Feng.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003885.

   Full description at Econpapers || Download paper

6. Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic. (2022). Prather-Kinsey, Jenice ; Ho-Tan-Phat Phan, ; de Luca, Francesco.
   In: International Journal of Disclosure and Governance.
   RePEc:pal:ijodag:v:19:y:2022:i:3:d:10.1057_s41310-022-00145-5.

   Full description at Econpapers || Download paper

7. Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena. (2022). Ram, Ronita ; Afolabi, Hammed ; Rimmel, Gunnar.
   In: Sustainability.
   RePEc:gam:jsusta:v:14:y:2022:i:9:p:5517-:d:808500.

   Full description at Econpapers || Download paper

8. Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context. (2022). Laaksonen, Jenni.
   In: CRITICAL PERSPECTIVES ON ACCOUNTING.
   RePEc:eee:crpeac:v:89:y:2022:i:c:s104523542100071x.

   Full description at Econpapers || Download paper

9. Inventories Accounting under US-GAAP and IFRS Standards: The Differences That Hinder the Full Convergence. (2021). Lucchese, Manuela ; di Carlo, Ferdinando.
   In: International Journal of Business and Management.
   RePEc:ibn:ijbmjn:v:15:y:2021:i:7:p:180.

   Full description at Econpapers || Download paper

10. Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure. (2021). Manni, Francesco ; Capitanio, Fabian ; Faccia, Alessio.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:16:p:8876-:d:610756.

    Full description at Econpapers || Download paper

11. Managing the Inter‐Functional Tension between Accounting‐ and Financial‐Profits in Remanufacturing Multiple‐Usecycle Products. (2021). Daniel, V ; Bansal, Saurabh ; Mutha, Akshay.
    In: Production and Operations Management.
    RePEc:bla:popmgt:v:30:y:2021:i:9:p:2993-3014.

    Full description at Econpapers || Download paper

12. Do Shareholders Assess Managers Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders Interests?*. (2020). Hewitt, Max ; Pratt, Jamie H ; Hodge, Frank D.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:4:p:2058-2086.

    Full description at Econpapers || Download paper

13. The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items. (2020). Dharwadkar, Ravi ; Zhou, Nan ; Shi, Linna ; Harris, David.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:25:y:2020:i:1:d:10.1007_s11142-019-09516-w.

    Full description at Econpapers || Download paper

14. Exploring corporate governance research in accounting journals through latent semantic and topic analyses. (2019). Oner, Nurettin ; Edmonds, Mark ; Byrd, James D ; Zengul, Ferhat D ; Savage, Arline.
    In: Intelligent Systems in Accounting, Finance and Management.
    RePEc:wly:isacfm:v:26:y:2019:i:4:p:175-192.

    Full description at Econpapers || Download paper

15. CSR committees on boards: the impact of the external country level factors. (2019). Salvioni, Daniela ; Gennari, Francesca.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:23:y:2019:i:3:d:10.1007_s10997-018-9442-8.

    Full description at Econpapers || Download paper

16. Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries. (2018). Wang, Zhuquan ; Miraj, Javed.
    In: Research in World Economy.
    RePEc:jfr:rwe111:v:9:y:2018:i:2:p:44-51.

    Full description at Econpapers || Download paper

17. Does the IFRS Effect Continue? An International Comparison. (2018). Kang, Sun Min ; Hur, Kang Sung ; Hwang, In Tae.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:12:p:4818-:d:191168.

    Full description at Econpapers || Download paper

18. Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research. (2017). Keune, Timothy M ; Quick, Linda A.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:39:y:2017:i:c:p:52-81.

    Full description at Econpapers || Download paper

19. THE INFLUENCE OF ULTIMATE OWNERSHIP ON EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA. (2011). I Putu Sugiartha Sanjaya, .
    In: Global Journal of Business Research.
    RePEc:ibf:gjbres:v:5:y:2011:i:5:p:61-69.

    Full description at Econpapers || Download paper

20. SHOULD LAST IN FIRST OUT INVENTORY VALUATION METHODS BE ELIMINATED?. (2011). Harris, Peter.
    In: Global Journal of Business Research.
    RePEc:ibf:gjbres:v:5:y:2011:i:4:p:53-67.

    Full description at Econpapers || Download paper

21. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

    Full description at Econpapers || Download paper

22. Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?. (2009). Schanz, Sebastian.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:78.

    Full description at Econpapers || Download paper

23. Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory. (2006). Tower, Greg ; Astami, Emita W..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:1:p:1-21.

    Full description at Econpapers || Download paper

24. Incentives for Efficient Inventory Management: The Role of Historical Cost. (2005). Baldenius, Tim ; Reichelstein, Stefan.
    In: Management Science.
    RePEc:inm:ormnsc:v:51:y:2005:i:7:p:1032-1045.

    Full description at Econpapers || Download paper

25. Continuous Signaling Within Partitions: Capital Structure and the FIFO/LIFO Choice. (2004). Thakor, Anjan ; Hughes, Patricia J. ; Schwartz, Eduardo S..
    In: Finance.
    RePEc:wpa:wuwpfi:0411054.

    Full description at Econpapers || Download paper

26. Free cash flow, debt-monitoring and managers LIFO/FIFO policy choice. (2001). Gul, Ferdinand.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:7:y:2001:i:4:p:475-492.

    Full description at Econpapers || Download paper

27. The impact of taxes on the choice of divestiture method. (1999). Vincent, Linda ; Schipper, Katherine ; MAYDEW, EDWARD L..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:28:y:1999:i:2:p:117-150.

    Full description at Econpapers || Download paper

28. Stock price effects of the allowance of LIFO for tax purposes. (1997). Pincus, Morton.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:23:y:1997:i:3:p:283-308.

    Full description at Econpapers || Download paper

29. Polymer adsorption at liquid/air interfaces under lateral pressure. (1994). Aharonson, Vered ; Pincus, Philip A. ; Raphael, Elie ; Andelman, David ; Zilman, Anton.
    In: Physica A: Statistical Mechanics and its Applications.
    RePEc:eee:phsmap:v:204:y:1994:i:1:p:1-16.

    Full description at Econpapers || Download paper

30. An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks*. (1992). Liang, Tinga Peng ; Chandler, John S ; Roan, Jinsheng.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:9:y:1992:i:1:p:306-328.

    Full description at Econpapers || Download paper

31. The impact of regulations on financial accounting research*. (1989). Dopuch, Nicholas.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:5:y:1989:i:2:p:494-500.

    Full description at Econpapers || Download paper

Report date: 2025-09-30 20:40:53 || Missing content? Let us know